49-1033. Extensions; abatement



(Conditionally Rpld.)



A. The director, for good cause, may extend the time for making any return required
by this article and may grant such reasonable additional time within which to make the
return as he deems proper if at least ninety per cent of the tax liability is paid when
the extension is requested.


B. The director, with the approval of the attorney general, may abate small tax
balances if the administration costs exceed the amount of tax due.